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TMI Blog2022 (2) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... deep Gupta, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: This appeal is taken up for ex parte hearing as the appellant is not appearing in this matter for the last several dates. Accordingly, this Tribunal took up this matter for hearing on the previous dates 2.7.2021 with the assistance of the ld. Departmental Representative for the Department. After hearing in part, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing. Pursuant to remand, the Joint Commissioner, after examining the reply and after granting the personal hearing, when Advocate of the appellant appeared and submitted the defence reply and also stated that they shall submit the additional reply within a period of weeks. In spite of opportunities granted on 13.08.2017 and 18.08.2017, no further reply was filed. Further, the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue has been examined in the light of instructions/directions ordered under para 8 of the Hon'ble CESTAT, it is found that the demand confirmed vide order-in-original no.22/ADC/CEX/IND/2013-14 dated 3.2.2013 was detected during the examination of the records/returns/documents of the noticee at the time of conducting audit by the department. The ER-1 Returns submitted by the assessee does not sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, I do not find any force in the submissions of the appellant in this regard. As such, I find that the extended period has correctly been invoked for issuance of impugned show cause notice. I also find that the credit was wrongly availed during 2009-2010 and show cause notice was issued on 2.1.2013 as such I find that the show cause notice is issued within five years from the date of credit afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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